Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelan's are sold for $$970.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$200],[$Units sold,$180],[$Units in ending inventory,$20],[$Variable costs per unit:,$130],[$Direct materials,$300],[$Direct labor,$$30$